Depreciation Calculation on Examination

[Gamatax]

Client has examination on a building sold in 2014, can't figure out how IRS is calculating the depreciation taken. Client paid $441,000 for building (don't know what IRS has a purchased price)

IRS information on report
Date Acquired 6/2/2005
Date Sold 5/9/2014

Gross Sales Price 736,224
Depreciation 267,273
Cost or other basis 735,000
Gain 268,497

Why so much depreciation? How is IRS calculation the cost or other basis?
Thank you for your help

[Uncle Sam]

Did the depreciation calculation include the cost of Land, that shouldn't have been depreciated? Was it a commercial building or residential?
You as rep. or client has the right to see the auditor's calculations.
You first state building cost $ 441,000, then $ 735,000 - Which is it?